Written from the Camp of the 182nd New York Regiment, near Petersburg, Virginia. Opens "Dear Cousin." Notes that the "abrupt termination" of his previous letter was due to the beginnings of a battle, which may be the Battle of Fort Stedman. He reports that 3,800 Confederate troops were captured, including a brigadier general, with 250 Confederates deserting. He describes them as "sorry specimens of the 'Southern Chivalry.'" McCahill reports [incorrectly] the death of Brevet Major General [Nelson] Miles, writing that he "was instantly killed being struck by a 24lb. solid shot and cut in twain." He describes walking the battlefield in the aftermath: "After the battle was over to walk on the field and gaze on the Heaps of Rebel slain would make one's blood curdle - here a headless trunk - there a poor fellow with an arm shot off and another one minus his pedal extremities." He closes by noting that Frank is impatient to receive a letter from Georgia, and reiterates his request for a picture.

Envelope addressed to "Miss Grace Darling, Box 222, Rockland, Maine." Postmarked at Washington, D.C., March 29, 1865.